Nigrini, MJ (2022). Using Benford’s Law to reveal journal entry irregularities. Journal of Accountancy (Sep 2022).
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Kim, PN, Contreras, J, Ceberio, M and Thach, NN (2023). Economic and Financial Applications of Benford’s Law: from Traditional Use in Audits to Help in Deep Learning. International Journal of Uncertainty,Fuzziness and Knowledge-Based Systems 31(Supp02), pp. 197–207
. DOI:10.1142/S0218488523400111 .
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Le, L and Mantelaers, E (2024). Benford’s Law and Beyond: A framework for auditors. Maandblad voor Accountancy en Bedrijfseconomie 98(7), pp. 427–438. DOI:10.5117/mab.98.134061.
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Sylwestrzak, M (2023). Applying Benford’s Law to Detect Earnings Management. Journal of Economics and Management 45(1), pp. 216–36. DOI:10.22367/jem.2023.45.10.
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